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Country-level Risk and the Tradeoff between Real Earnings Management and Accrual Earnings Management : Evidence from Pakistan

Said, Imran; Malik, Imran Riaz - 2021

be used as substitute of one another in the context of Pakistan. Additionally, we also examine the effect of country … Pakistan. This study can be extended to firm-level risk factors to examine their role in earnings management. Moreover, how …

Persistent link: https://www.econbiz.de/10013234227

Managing accruals for income smoothing : empirical evidence from Pakistan

Safdar, Raheel; Chen, Yan - In: Journal of accounting in emerging economies : JAEE 6 (2016) 4, pp. 372-387

Persistent link: https://www.econbiz.de/10011572595

Earnings management and privatisations : evidence from Pakistan

Iqbal, Abdullah Muhammad; Khan, Iram; Ahmed, Zeeshan - In: The Pakistan development review : PDR 54 (2015) 2, pp. 79-96

Persistent link: https://www.econbiz.de/10011561548

The impact of ownership types on the value of discretionary accruals: what is the role of audit committee? : Evidence from Pakistan

Khan, Sattar; Kamal, Yasir; Khan, Azhar; Hussain, Arif; … - In: International journal of economics and financial issues … 10 (2020) 4, pp. 141-150

Persistent link: https://www.econbiz.de/10012303317

Accruals in the prediction of forthcoming cash flows in the companies listed at Pakistan stock exchange

Hussain, Rai Imtiaz; Abidin, Noor Saadah Zainal; … - In: International journal of economics and financial issues … 10 (2020) 5, pp. 130-139

Persistent link: https://www.econbiz.de/10012305555

An analysis of accrual anomaly in case of Karachi Stock Exchange

Mohammad, Jawad; Javid, Attiya Yasmin - 2015

Persistent link: https://www.econbiz.de/10010511963

The impact of corporate governance and ownership structure on earnings management practices : evidence from listed companies in Pakistan

Kamran; Shah, Attaullah - In: The Lahore journal of economics 19 (2014) 2, pp. 27-70

Persistent link: https://www.econbiz.de/10010478713

Do big four auditors always provide higher audit quality? : evidence from Pakistan

Abid, Ammar; Shaique, Muhammad; Anwar-ul-Haq, Muhammad - In: International Journal of Financial Studies : open … 6 (2018) 2, pp. 1-22

. Using a sample of 183 firms listed on the Karachi Stock Exchange, Pakistan for the five-year period from 2009 to 2013, we …

Persistent link: https://www.econbiz.de/10011883245

Ownership structure and debt structure as determinants of discretionary accruals : an empirical study of Pakistan

Ilmas, Farkhanda; Tahir, Samya; Asrar-ul-Haq, Muhammad - In: Cogent economics & finance 6 (2018) 1, pp. 1-27

and significant impact on discretionary accruals. Results reveal that in Pakistan, creditors of firms are interested in …

Persistent link: https://www.econbiz.de/10011904234

Managing Accruals for Income Smoothing : Empirical Evidence from Pakistan

Safdar, Raheel - 2015

, Pakistan. Findings – We found that firms experiencing more volatility in economic activities and smaller firms are more … smoothing. Originality/Value – This study adds to earnings management literature by providing evidence on extensive accrual … manipulation for income smoothing in Pakistan.Limitations – The proxy used for income smoothing, though we consider it to be better …

Persistent link: https://www.econbiz.de/10013017582